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IRS Issues Guidance on Matching Contributions for Qualified Student Loan Payments
Slevin & Hart, P.C. 
[Guidance Overview] Oct. 25, 2024 "Matching contributions made on behalf of QSLPs still must satisfy non-discrimination testing, just like employer matching contributions based on elective deferrals into a plan. When determining whether a plan passes the [ADP] test, the plan can either apply a single ADP test for all participants or apply separate ADP tests for those who receive QSLP matching contributions and those who do not." MORE >> |
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